Australian Tax Treaties

Singaporean Agreement  

Singaporean Protocol (No 1)  

ARTICLE 14  
Article 17 of the Agreement is omitted and the following Article is substituted:

" ARTICLE 17  
Profits, income or gains derived by a resident of one of the Contracting States which, under any one or more of Article 4A, Article 5, Articles 7 to 14 and Article 16A, may be taxed in the other Contracting State shall for the purposes of Article 18 and of the laws of the respective Contracting States relating to tax be deemed to be income from sources in that other State. "